Ethiopia: New transfer pricing rules

Substantially aligned to the OECD Transfer Pricing Guidelines

Substantially aligned to the OECD Transfer Pricing Guidelines

The Ethiopian Ministry of Finance issued directive no 981/2024 containing new transfer pricing rules effective January 2024.

The directive, which repeals the Transfer Pricing Rules Directive No 43/2015, is substantially aligned to the OECD Transfer Pricing Guidelines and provides detailed transfer pricing rules to guide the pricing of controlled transactions between related persons whose annual turnover exceeds Birr 500,000. 

Read a February 2024 report [PDF 615 KB] prepared by the KPMG member firm in Kenya



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